§ 40-23-60 Definitions
§ 40-23-61 Property taxed; persons liable
§ 40-23-62 Exemptions
§ 40-23-63 Agricultural and fishing machinery or equipment – Tax imposed; rate; who liable
§ 40-23-64 Agricultural machinery or equipment – Enforcement; application of administrative provisions of article
§ 40-23-65 Credit for sales or use tax paid to another state
§ 40-23-66 Retail sellers to register and give information
§ 40-23-67 Seller to collect tax; seller not to assume or absorb tax
§ 40-23-68 Seller to file returns
§ 40-23-74 Extension of time for making return
§ 40-23-75 Deposit of security
§ 40-23-77 Discount; distribution and expenditure
§ 40-23-82 Final return of retailer selling out; purchaser to retain part of purchase money
§ 40-23-83 Records to be kept; enforcement of article; promulgation of regulations, etc
§ 40-23-85 Disposition of funds derived from tax
§ 40-23-88 Penalties
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Terms Used In Alabama Code > Title 40 > Chapter 23 > Article 2 - Use Tax

  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • following: means next after. See Alabama Code 1-1-1
  • license tax: as used in this title , shall be deemed to include any tax prescribed by a license tax schedule, but shall not exclude any license tax otherwise prescribed. See Alabama Code 40-12-344
  • month: means a calendar month. See Alabama Code 1-1-1
  • Oath: A promise to tell the truth.
  • oath: includes affirmation. See Alabama Code 1-1-1
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
  • Personal property: All property that is not real property.
  • personal property: includes money, goods, chattels, things in action and evidence of debt, deeds and conveyances. See Alabama Code 1-1-1
  • preceding: means next before. See Alabama Code 1-1-1
  • property: includes both real and personal property. See Alabama Code 1-1-1
  • state: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Alabama Code 1-1-1
  • Trustee: A person or institution holding and administering property in trust.
  • United States: includes the territories thereof and the District of Columbia. See Alabama Code 1-1-1
  • writing: includes typewriting and printing on paper. See Alabama Code 1-1-1
  • year: means a calendar year; but, whenever the word "year" is used in reference to any appropriations for the payment of money out of the treasury, it shall mean fiscal year. See Alabama Code 1-1-1